Taxability of government disposals: government must register and pay GST when selling used or seized goods to unregistered persons. Supplies of used, seized or scrap goods by government entities are taxable; supplies to registered persons are on reverse charge, while supplies to unregistered persons require the government supplier to register and pay GST. Penalty under section 73(11) applies only when section 73 proceedings are invoked; late GSTR 3B filing with tax and interest paid ordinarily does not attract that penalty but may attract a general penalty. Debit/credit notes issued under section 142(2) after the appointed day attract GST rates. TDS under section 51 applies only to bodies with majority government participation. TCS collected under the Income Tax Act is includible in GST value. Where invoice accompanies goods consignor or consignee is owner; otherwise the proper officer determines ownership.